Browse Arkansas Code titles and sections
26-51-207. Income tax surcharge — Definition. [Expired.]
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-207. Income tax surcharge — Definition. [Expired.]
(a) In addition to the taxes levied by § 26-51-201 et seq., § 26-51-301, and § 26-51-302 [repealed], there is levied an income tax surcharge of three percent (3%) of the tax liability of every person required to file an Arkansas income tax return.
(b)(1) If an individual is a resident of an Arkansas border city described in § 26-52-601 et seq., the individual shall be liable for the income tax surcharge levied in subsection (a) of this section.
(2) The surcharge shall be computed on the tax liability that would have been due had the income tax exemption of § 26-52-601 et seq. not been available.
(3) The income tax exemption of § 26-52-601 et seq. shall not apply to the income tax surcharge levied in subsection (a) of this section.
(c) The revenues derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.
(d) As used in this section, “tax liability” means the taxes imposed pursuant to § 26-51-201 et seq., § 26-51-301, and § 26-51-302 [repealed] before the application of any tax credits.
(e) This section shall apply only to tax years beginning in calendar years 2003 and 2004.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-207
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: expired. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-51-207
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 22029bf7709637b5c1c1b5f5a2f78b99979c03a37946f260f5c20db186002059
Source location: content.xml paragraph 11607
Stored source content
26-51-207. Income tax surcharge — Definition. [Expired.]
(a) In addition to the taxes levied by § 26-51-201 et seq., § 26-51-301, and § 26-51-302 [repealed], there is levied an income tax surcharge of three percent (3%) of the tax liability of every person required to file an Arkansas income tax return.
(b)(1) If an individual is a resident of an Arkansas border city described in § 26-52-601 et seq., the individual shall be liable for the income tax surcharge levied in subsection (a) of this section.
(2) The surcharge shall be computed on the tax liability that would have been due had the income tax exemption of § 26-52-601 et seq. not been available.
(3) The income tax exemption of § 26-52-601 et seq. shall not apply to the income tax surcharge levied in subsection (a) of this section.
(c) The revenues derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.
(d) As used in this section, “tax liability” means the taxes imposed pursuant to § 26-51-201 et seq., § 26-51-301, and § 26-51-302 [repealed] before the application of any tax credits.
(e) This section shall apply only to tax years beginning in calendar years 2003 and 2004.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-201. Individuals, trusts, and estates — Definition.
(a) For tax years beginning on and after January 1, 2014, a tax is imposed upon, and with respect to, the entire income of every resident, individual, trust, or estate. The tax shall be levied, collected, and paid annually upon the entire net income as defined and computed in this chapter at the following rates, giving effect to the tax credits provided hereafter, in the manner set forth:
(1) On the first four thousand two hundred ninety-nine dollars ($4,299) of net income or any part thereof, nine-tenths percent (0.9%);
(2) On the next four thousand one hundred dollars ($4,100) of net income or any part thereof, two and five-tenths percent (2.5%);
(3) On the next four thousand two hundred dollars ($4,200) of net income or any part thereof, three and five-tenths percent (3.5%);
(4) On the next eight thousand four hundred dollars ($8,400) of net income or any part thereof, four and five-tenths percent (4.5%);
(5) On the next fourteen thousand one hundred dollars ($14,100) of net income or any part thereof, six percent (6%);
(6) On net income of thirty-five thousand one hundred dollars ($35,100) and above, seven percent (7%);
(7) Every resident, individual, trust, or estate having net income greater than or equal to twenty-two thousand two hundred dollars ($22,200), but less than or equal to seventy-nine thousand three hundred dollars ($79,300), shall determine the amount of income tax due under this subsection in accordance with the table set forth below:
From Less Than or Equal To Rate $0 $4,499 0.75% $4,500 $8,899 2.5% $8,900 $13,399 3.5% $13,400 $22,199 4.5% $22,200 $37,199 5% $37,200 $79,300 5.9%
Click to view table.
(8) Every resident, individual, trust, or estate having net
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions.
(a) As used in this section:
(1) “Head of household” means the same as defined in 26 U.S.C. § 2(b), as in effect on January 1, 2011; and
(2) “Qualifying widow or widower” means the “surviving spouse” as defined in 26 U.S.C. § 2(a), as in effect on January 1, 2011.
(b)(1) Beginning with tax year 2010, the following taxpayers are exempt from state individual income tax:
(A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year;
(B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year;
(C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and
(D) A head of household or qualifying widow or widower with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year.
(2) Beginning with tax year 2011:
(A) A head of household or qualifying widow or widower with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and
(B) A head of household or qualifying widow or widower with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustme
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-301
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-301. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-302. [Repealed.]
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-302
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. The source passage cites 26-51-302. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-601. Legislative findings and intent.
(a)(1) In the passage of this subchapter, the General Assembly is cognizant of the inequities faced by cities and towns in this state and their inhabitants when the cities and towns are divided by a state line from an incorporated city or town in another state in which the tax burden of the citizens of the city or town in the adjoining state is substantially less than the tax burden imposed by the laws of this state upon the citizens of a border city or town in this state.
(2) The General Assembly is also cognizant that these tax inequities offer inducements to citizens who would otherwise settle in Arkansas and operate businesses in Arkansas to move to the border cities in the adjoining states.
(b) The passage of this subchapter is designed to establish a method of equalizing the inequities imposed under the tax laws of this state, thereby offering inducements to persons to establish their homes and businesses in the Arkansas border city or town.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-601
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-601. This identifies an authority to review, not proof of applicability.